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U.S. Supreme Court Limits Municipalities from Retaining Excess Value in Tax Foreclosures

On May 25, 2023, the United States Supreme Court, in Tyler v. Hennepin County, ruled it is unconstitutional for municipalities to unilaterally retain the surplus monies generated from tax lien foreclosure sales. More...more

New Legislation Restricts Governor Cuomo's Emergency Pandemic Powers

On March 7, 2020, New York State Governor Andrew Cuomo issued Executive Order No. 202, declaring a statewide disaster emergency in response to the Covid-19 pandemic. This Executive Order followed just a few days after...more

The American Rescue Plan Act of 2021: State & Local Funding

Following widespread calls for greater federal action to provide financial relief to struggling governments across the United States, President Biden and Congress delivered respite to America’s state and local governments by...more

Land Use Appeals Favor Municipalities in New York SEQRA, EDPL Decisions

Two recent rulings from the Second Department of the New York Appellate Division upheld local land-use decisions under the State Environmental Quality Review Act (SEQRA) and the State Eminent Domain Procedure Law (EDPL)....more

Civil Rights Law 50-a Repealed; Police Disciplinary Records Now Public Through FOIL

Municipalities in New York State should be ready to respond to an increased amount of Freedom of Information Law (“FOIL”) requests as a result of a bill just passed in both houses of the New York State Legislature and signed...more

Repeal of Civil Rights Law 50-a Makes Police Disciplinary Records Public Through FOIL

Municipalities in New York State should be ready to respond to an increased amount of Freedom of Information Law (“FOIL”) requests as a result of a bill just passed in both houses of the New York State Legislature and signed...more

IRS Issues Proposed Regulations and Guidance on Opportunity Zones

On October 19, the IRS and Treasury Department issued long-awaited proposed regulations, Revenue Ruling 2018-29 (the “Revenue Ruling”), and draft forms regarding the Opportunity Zone program to encourage private investment in...more

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